Are small businesses exempt until 2028?

No. The later dates apply to issuing invoices. The obligation to receive structured e-invoices already applies, so small businesses are not exempt from the receiving side.

How long do electronic invoices need to be kept in Germany?

Electronic invoices must be stored for 10 years under GoBD.

Three-phase Germany timeline

E-Rechnung Pflicht 2026 Deutschland

The common misconception is that small businesses do not need to act until 2028. That is already wrong for receiving invoices.

Businesses in Germany must have been able to receive structured e-invoices since January 1, 2025, while issuing obligations arrive in 2027 for large businesses and 2028 for everyone else.

Receive since 2025Issue in 2027All issue in 2028

01QuoteCash

Receive now

The immediate operational requirement is receiving structured e-invoices. That is already live and should not be treated as a later migration step.

02QuoteCash

Issue later

Large businesses must issue structured e-invoices from January 1, 2027. All businesses follow from January 1, 2028.

03QuoteCash

Archive correctly

GoBD requires electronic invoices to be stored for 10 years, so document validity and retrieval quality matter beyond the send date.

API details

How QuoteCash handles German e-invoicing mandate timeline

QuoteCash provides POST /api/v1/invoices/xrechnung as an API endpoint that generates structured invoices and validates them before returning the result. That makes the mandate easier to integrate into billing and ERP processes instead of treating it as a manual export step.

For existing XML files, POST /api/v1/validate allows validation without generation. That matters because receiving obligations already apply and archived documents need to remain usable for years under GoBD retention rules.

Access uses business-scoped API keys that can be created or revoked from the dashboard. Public API usage still respects plan limits and can emit Stripe metered usage when that billing mode is enabled.

Audience fit

Who is this for?

German freelancers

Freelancers and small businesses need to treat the 2025 receiving obligation as a current operational requirement rather than a distant roadmap item.

Belgian SMBs

Belgian teams with German customers often need a practical explanation of German deadlines because cross-border invoicing requirements do not stop at one national system.

SaaS developers

Developers embedding billing into products need to operationalize the timeline technically, not just explain it in docs. A validating API reduces the risk of custom XML maintenance.

Agencies and resellers

Agencies setting up compliance workflows for clients need clear failure modes and access separation rather than shared export tools.

ERP integrators

Integrators need validation, deadline-aware process planning, and stable response structures so the mandate can be embedded into existing operations.

Search intent

Frequently Asked Questions

Does the 2025 E-Rechnung rule already apply to receiving invoices?: Yes. Businesses in Germany must have been able to receive structured e-invoices since January 1, 2025.
Are small businesses exempt until 2028?: No. The later dates apply to issuing invoices. The obligation to receive structured e-invoices already applies, so small businesses are not exempt from the receiving side.
When do large businesses need to issue structured e-invoices?: Large businesses must issue structured e-invoices from January 1, 2027.
When does the issuing obligation apply to all businesses?: All businesses must issue structured e-invoices from January 1, 2028.
How long do electronic invoices need to be kept in Germany?: Electronic invoices must be stored for 10 years under GoBD.